Income Tax Act 2007(c. 3) - Explanatory Notes

Explanatory Notes

Income Tax Act 2007

2007 CHAPTER 3

20 March 2007

Commentary on Sections

Part 17: Definitions for purposes of Act and final provisions

Overview

Section 1022: Meaning of “debenture”

3109. This section defines “debenture” for the purposes of certain provisions of this Act. It is based on sections 312(1) and 481(5) of, and paragraph 13(1) of Schedule 28B to, ICTA.